Barcelona would reportedly be prepared to sell Philippe Coutinho for a figure between £68m and £77m during this summer's transfer window.
The Spanish champions signed Coutinho from Liverpool in January 2018 in a deal that could eventually reach £142m.
The Brazil international has largely struggled to make his mark at Camp Nou, though, and was sent on loan to Bayern Munich at the start of the 2019-20 campaign.
Bayern allegedly have an option to sign the attacker permanently this summer, but it appears unlikely that the Bundesliga giants will pay the £102m fee.
According to Mundo Deportivo, Barca are prepared to make a huge loss on the 27-year-old, with a bid of between £68m and £77m expected to be enough to convince the Catalan outfit to sell.
The South American has scored 21 times in 76 appearances for his parent club, while he has managed seven goals in 26 outings for Bayern during the current season.